M/S MAITRI REALTOR AND CONSTRUCTION PVT LTD,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

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ITA 562/BANG/2018Status: DisposedITAT Bangalore24 April 2019AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in pursuing the appeal, citing the principle that the law aids the vigilant. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing multiple times, with the assessee seeking adjournments and later their AR withdrawing their Power of Attorney. Notices sent to the assessee were returned unserved.

What were the issues?

Whether the assessee is interested in pursuing the appeal and whether the appeal should be dismissed due to non-prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Income Tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI JASON P BOAZ & SHRI LALIET KUMAR

O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order dt. 30.11.2017 of Commissioner of Income Tax (Appeals)-4, Bangalore for the Assessment Year 2014-15.

2.

None has appeared on behalf of the assessee when this appeal was called for hearing on 04.04.2019. It is seen from the record that the assessee has earlier been afforded hearings on 12.06.2018 and 04.09.2018, where the learned AR for the assessee sought adjournments of hearings on behalf of the assessee. In the hearing fixed on 27.11.2018, the learned AR filed letter of even date informing the Bench that it was withdrawing the Power of Attorney to represent the case as they were unable to contact the assessee. We find that the notice issued by Registry fixing the date of hearing of this appeal for 04.04.2019 was returned unserved by Postal authorities. In view of the facts and circumstances of the case as laid out above, we are satisfied that the assessee is not interested in pursuing the present appeal.

3.

In view of the above, we are of the opinion that the assessee is not seriously interested in pursuing the appeal on hand. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGES”. Considering the facts and circumstances of the case and keeping in view the provisions of Rule 19(2) of the Income Tax Appellate Tribunal Rules as were considered in the case of CIT Vs. Multiplan India Ltd. (38 ITD 320) (Del), the assessee’s appeal is dismissed.

4.

In the result, the appeal of the assessee for Assessment Year 2014- 15 is dismissed.

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